Commissioner of Domestic Taxes v Mayfair Insurance Company Ltd [2017] KEHC 2516 (KLR)
- Court
- High Court of Kenya
- Case number
- 2516
- Citation
- [2017] KEHC 2516 (KLR)
- Decided
- 2 October 2017
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeIncome Tax AppealPostureAppeal from the Ruling of the Tax Appeals TribunalCoramJ.L.ONGUTO
Holding
The application for condonation and extension of time is dismissed. The appeal record filed on 17 August 2017 is struck out.
Facts
The Commissioner of Domestic Taxes appealed against a decision of the Tax Appeals Tribunal rendered on 2 May 2017. The appeal was not filed until 17 August 2017, nearly 2 1/2 months after the judgment was delivered.
Issues
- Delay in filing the appeal
- Reasons for the delay
Reasoning
The court found that the delay in filing the appeal was not due to the counsel's mistake but the appellant's own tardiness. The court did not find an adequate and reasonable explanation for the delay.
Outcome
Appeal record filed on 17 August 2017 is struck out.
Orders
- Application for condonation and extension of time dismissed
- Appeal record filed on 17 August 2017 struck out
Experimental AI summary generated by a language model, not a lawyer. It may contain errors or omissions and must not be relied on for legal decisions — the full judgment below is the authoritative source.
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